the best advice that you're giving them right now, given the atmosphere that we are facing and the environment that we are going to face in january? >> first thing i would remind them is to expect the up expected. a couple of years ago, we were all stunned when president obama signed into law the tax relief act that extended bush tax cuts and increased transfer tax exemptions to historic levels. we are now looking at something very different and we need to prepare for taxes rising, but also, take advantage of certain opportunities today. as you say, we have got about six weeks left to get it done. >> let talk about some of those advantages, because it's such a scary story really. >> yes. >> if you've had a decent year in the market and you have some gapes, a lot of people are talking about apple, for instance, there's some thought that maybe if you have a pretty decent gape in apple, do you take those profits this year? do you accelerate your income at this point? >> well, think about what's happening to capital gapes tax rates. we are at 15% today, slated to go up to 20% in january, plus you